[✨ FEATURE] Make certain values of lov inactive

[FlorianJacta]

🔍 Feature Description

A user requested the ability to mark certain values in their list of values (LOV) as inactive.
This of course cannot be done, but the ability to have items that are not activable in controls that use them.

The initial use case was for toggles, but this functionality could be extended to other UI elements that support LOVs.

📜 Code of Conduct

• I have checked the existing issues to avoid duplicates.
• I am willing to work on this issue (optional)

✅ Acceptance Criteria

• A working demo or example code (if applicable) is provided.
• Integration tests demonstrate the new functionality.
• Any new code is covered by unit tests.
• Code coverage remains at least 90%.
• Related documentation updates and release notes are created.